... insiders. © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Audit firm Confucianism Corporate fraud G38 M42 G38 M42 G38 M42 Guangdong Basic and Applied Basic Research Foundation 2024A1515012633 Weiping Li...

... Business group Common auditor International accounting F23 G15 G38 M42 N20 A business group as an organizational structure typically consists of an ultimate owner and member firms. Affiliates are networked independent firms and controlled by the group’s ultimate owner through direct...

... their ability to limit the potential damage of manipulation. M41 M42 G38 The academic literature widely documents that audit committees (ACs) play a critical role in corporate governance (Bédard and Gendron, 2010 ; Carcello et al., 2011 ; Ghafran and O’Sullivan, 2013 ; Almaqoushi...

...@foxmail.com 11 10 2021 18 06 2022 25 08 2022 02 10 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only G38 M41 M42 Audit quality Corporate social responsibility Socially responsible audit firms The National...

... compensation and the propensity of a firm to meet or beat consensus analyst forecasts. Deloitte PCAOB Censure Audit committees G38 L51 M42 M48 M52 This paper investigates how cash versus equity compensation influences audit committee decision-making. As the audit committee’s role...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Earnings Management Gender diversity Director affiliation Director characteristics Female directors G34 G38 M41 Earnings management could be briefly defined as the manipulation...